OECD paper on aggressive tax planning based on after-tax hedging

The OECD has just released a paper entitled “Aggressive Tax Planning based on After-Tax Hedging”. The purpose of the OECD paper is to describe the features of what it describes as aggressive tax planning schemes based on after-tax hedging as well as the strategies used by countries to detect and respond to these schemes. The OECD paper also highlights a number of challenges from a compliance and policy perspective.